| Rule 117. Tax or duty credit carried forward under any existing law or on goods held in stock on the appointed day |
| Rule 118. Declaration to be made under clause (c) of sub-section (11) of section 142 |
| Rule 119. Declaration of stock held by a principal and job-worker |
| Rule 120.#sent on approval basis |
| Rule 120A. Revision of declaration in FORM GST TRAN-1 |
| Rule 121. Recovery of credit wrongly availed |